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2014 (11) TMI 946 - BOMBAY HIGH COURTCondonation of delay – Delay of 276 days – Repeated delays by Revenue - Revenue places a Notice of Motion for seeking the condonation of delay of 276 days in seeking restoration of the Review Petition and thereafter seeks to quash and set aside the conditional order - Held that:- The Revenue did not do anything after the order dated 23rd July, 2009 and after a lapse of more than two years, found that this is a fit case to seek review of the order passed by this Court dismissing the Appeal, as barred by limitation - there is substance in the grievance of the Assessee that the Notice of Motion should be dismissed - The Assessee has rightly complained that the Revenue has never adhered to the time limit or prescription in Law of Limitation - It defaulted repeatedly. Whether the proceedings have been filed in time, whether they are in order and whether the requisite steps have been taken by all concerned including the Advocates is a matter which must be equally looked into and attended – the contention cannot be accepted that the negligence and lapse of the Advocate should not visit the Revenue with drastic consequences - Government or Revenue is not a special litigant - It cannot seek condonation of delay on any excuse or cause and as of right or as a matter of course - That there is indifference, lack of interest or some deliberate intentional act of its officers by itself and without anything more is therefore no ground to condone the delay - There is no magic formula and which can be applied to every case filed by the Government – Decided against revenue.
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